Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Cigarette and Tobacco Products Tax Law
CHAPTER 8. ADMINISTRATION.
Article 1. Administration
Section 30453
30453. Records. Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require.
History.—Stats. 1989, Ch. 634, in effect September 21, 1989 added "or tobacco products" after "storing cigarettes" and substituted "state" for "State" before "shall keep such".